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OMB No. 1545-0201
Request for Change in Plan/Trust Year
Form 5308
(Rev. November 2019) (Under section 412(d)(1) of the Internal Revenue Code) File in
Department of the Treasury ▶ Go to www.irs.gov/Form5308 for the latest information. Duplicate
Internal Revenue Service
Before you complete this form, read the instructions to see if your request for a change in plan/trust year qualifies
for automatic approval.
Name of employer (or plan administrator if a multiple employer plan or a multiemployer plan) Employer identification number

Number, street, and room or suite no. (if a P.O. box, see instructions) Check one or both:
Change in plan year . . . . . . . . . ▶
City or town, state, and ZIP code
Please type or print Change in trust year . . . . . . . . . ▶
1 Enter amount of user fee submitted ▶ $
2 Name of plan and/or trust 3 Plan number (enter each
digit in a separate block) ▶
4 Present plan and/or trust year ends 5 Permission is requested to change to a plan and/or trust year ending

6 The above change will require a return for a short period 7 Telephone number
beginning , , ending ,
8 Date of latest IRS determination letter (or opinion/advisory letter if the plan is a Master or Prototype/Volume Submitter Plan)

9 If this change affects the way deductions are taken for the tax year, please explain.

10 If you do not meet all the requirements for automatic approval for change in plan/trust year listed below, indicate the requirements you
do not meet by checking the appropriate box(es). Explain on an attached statement why you cannot meet the requirement(s). If you
cannot comply with item a, your request for approval will not be granted.
a All actions necessary to implement the change of plan d The trust, if any, retains its exempt status for the
year, including plan amendment and a resolution of the short period required to effect the change as well as
Board of Directors, if applicable, have been taken on or for the tax year immediately preceding the short
before the last day of the short period. period.
b No plan year is longer than 12 months. e The trust, if any, has no unrelated business taxable income
c The requested change will not delay the time when the under section 511 for the short period.
plan would otherwise have been required to conform to f No change of plan year has been made for any of the 4
the requirements of any statute, regulation, or published preceding plan years.
position of the IRS.
g Defined benefit plan deductions are taken as described in
section 5 of Rev. Proc. 87-27, 1987-1 C.B. 769.
Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules and statements, and, to the best of my
knowledge and belief, it is true, correct, and complete.
▲ ▲
Sign
Here ▲ Print name Title
Signature Date
Do not write in the space below—For IRS Use Only

Approval Action Disapproval Action

Based solely on the information furnished in this application, the This application cannot be approved for the following reason:
requested change in the plan and/or trust year indicated above is Not timely filed
approved. Other
▲ ▲
Employee Plans Technical Manager Date Employee Plans Technical Manager Date

Person to contact ▶ Person to contact ▶
Phone ▶ Phone ▶
Symbols ▶ Symbols ▶

For Privacy Act and Paperwork Reduction Act Notice, see the instructions. Cat. No. 11834U Form 5308 (Rev. 11-2019)

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Form 5308 (Rev. 11-2019) Page 2
Instructions When and Where To File
Section references are to the Internal Revenue Code unless otherwise File this form in duplicate at this address on or before the last day of the
noted. end of the short period required to make the change.
Future Developments Internal Revenue Service
Attn: EP Letter Rulings
For the latest information about developments related to Form 5308 and TE/GE Stop 31A Team 105
its instructions, such as legislation enacted after they were published, P.O. Box 12192
go to www.irs.gov/Form5308. Covington, KY 41012-0192
Purpose of Form Private delivery services (PDSs). PDSs can’t deliver to the address
shown above. If you choose to use a PDS, send Form 5308 to this
Use this form instead of Form 1128, Application To Adopt, Change, or address.
Retain a Tax Year, to request approval to change the plan/trust year of
certain employee retirement plans. Internal Revenue Service
Attn: EP Letter Rulings
Change in funding methods. Do not file Form 5308 to change your 7940 Kentucky Drive
plan’s funding method. See Rev. Proc. 2017-56, 2017-44 I.R.B. 465 TE/GE Stop 31A Team 105
(automatic approval for certain changes in funding method for Florence, KY 41042
single-employer plans that are subject to section 430); Rev. Proc.
2017-57, 2017-44 I.R.B. 474 (requests for approval of changes in funding Go to www.irs.gov/PDS for the current list of designated services.
method); and Rev. Proc. 2000-40, 2000-42 I.R.B. 357 (automatic approval On each attachment to Form 5308, write “Form 5308” and show the
for certain changes in funding method for multiemployer plans and CSEC plan’s or trust’s name, identifying number, address, and date of filing.
plans).
User Fee
Who Must File All applications must be accompanied by the appropriate user fee.
Except as described below, for any employee retirement plan to which the Applications submitted without the proper user fee will not be
minimum funding standards of section 412 apply (such as a defined processed and will be returned to the applicant.
benefit plan, money purchase pension plan, or target benefit plan), in order To determine the proper user fee, see Rev. Proc. 2019-4, 2019-1
to change the plan year of the plan, the employer or plan administrator I.R.B. 146, available at www.irs.gov/irb/2019-01_IRB#RP-2019-04, or
must file Form 5308 to request approval for the change if automatic the latest annual update.
approval for the change does not apply pursuant to Rev. Proc. 87-27.
Any employees’ trust forming a part of a qualified plan (whether or not Information Requested
the trust is part of a plan subject to section 412) must file Form 5308 to You must furnish all of the applicable information requested. Otherwise,
request approval to change its trust year. your request may not be approved.
Exceptions. The following plans do not have to file Form 5308 to
request approval to change their plan year. Signature
• Profit-sharing plans. An application for a single employer plan must be signed by the
employer. An application for a plan of more than one employer must be
• Stock bonus plans. signed by the plan administrator.
• Insurance contract plans described in section 412(e)(2). If someone else is filing Form 5308 on behalf of a taxpayer, a power of
• Governmental plans described in section 414(d). attorney must be included specifically authorizing that person to
• Church plans described in section 414(e) that have not made the represent the taxpayer. Form 2848, Power of Attorney and Declaration
election under section 410(d). of Representative, may be used for this purpose.
• Plans that have not, at any time after September 2, 1974, provided for Privacy Act and Paperwork Reduction Act Notice
employer contributions.
• Certain plans established and maintained by fraternal benefit societies, We ask for information on this form to carry out the Internal Revenue laws
orders, or associations (see section 412(e)(2)). of the United States. We need it to ensure you are complying with these
laws, to determine whether you meet the requirements for changing the
• Certain plans established and maintained by voluntary employee’s plan/trust year, and to process your request. You are not required to
beneficiary associations (see section 412(e)(2)). request a change in the plan/trust year; however, if you want to request
Automatic approval. Instead of filing Form 5308, a plan or trust is such a change, you are required to provide the information requested on
granted automatic approval to change its plan/trust year if all the this form. Section 6109 requires you to provide the requested
following requirements are met. identification numbers. Failure to provide this information timely and in
• All actions necessary to implement the change of plan year, including accordance with instructions, or providing false information, may delay or
plan amendment and a resolution of the Board of Directors (if prevent processing your request and may subject you to penalties.
applicable), have been taken on or before the short period. You are not required to provide the information requested on a form
• No plan year is longer than 12 months. that is subject to the Paperwork Reduction Act unless the form displays a
valid OMB control number. Books or records relating to a form or its
• The change will not delay the time when the plan would otherwise instructions must be retained as long as their contents may become
have been required to conform to the requirements of any statute, material in the administration of any Internal Revenue law. Generally, tax
regulation, or published position of the IRS. returns and return information are confidential, as required by section
• The trust, if any, retains its exempt status for the short period required 6103. However, section 6103 sometimes permits or requires us to
to effect the change as well as for the tax year immediately preceding disclose information. We may give the information to the Department of
the short period. Justice for civil and criminal litigation, to the Department of Labor for
administration of ERISA, and to other federal agencies as provided by
• The trust, if any, has no unrelated business taxable income under law. We may give it to cities, states, the District of Columbia, and U.S.
section 511 for the short period. commonwealths or possessions to administer their tax laws. We may
• No change of plan year has been made for any of the 4 preceding plan give it to foreign governments under a tax treaty, and to federal and state
years. agencies to enforce federal nontax criminal laws and to combat terrorism.
• Defined benefit plan deductions are taken as described in section 5 of The time needed to complete and file this form will vary depending on
Rev. Proc. 87-27. individual circumstances. The estimated average time is 7 hr., 42 min.
See Rev. Proc. 87-27 for more information about changing a plan/ If you have comments concerning the accuracy of this time estimate
trust year. or suggestions for making this form simpler, we would be happy to hear
from you. You can send us comments from www.irs.gov/
Address FormComments. Or you can write to the Internal Revenue Service, Tax
Include the suite, room, or other unit number after the street address. If Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526,
the post office does not deliver mail to the street address and the plan Washington, DC 20224. Do not send the form to this address. Instead,
has a P.O. box, show the box number instead of the street address. see When and Where To File above.

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